Cost Accounting has been especially written to meet the requirements of B.Com. students as per the Choice Based Credit System (CBCS) curriculum of University of Delhi. It comprehensively presents the fundamental concepts of cost accounting in an informative and systematic manner.
• Over 200 illustrations and close to 150 solved problems to aid students' understanding of the concepts.
• More than 100 theoretical questions and over 130 numerical problems to practice.
1. Introduction, 2. Materials, 3. Labour, 4. Direct Expenses or Chargeable Expenses, 5. Overheads, 6. Activity Based Costing, 7. Unit Costing-I: Single or Output Costing, 8. Unit Costing-II: Calculation of Tender Price or Estimates/Quotations, 9. Job, Batch and Contract Costing, 10. Process Costing, 11. Joint Product and By-Product Costing, 12. Operating or Service Costing, 13. Non-Integral Accounts, 14. Integral Accounts, 15. Reconciliation of Cost and Financial Accounts